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Effects of institutional factors on the accruals anomaly in Latin America
Volume: 36, Pages: 100269 - 100269
Published: Sep 1, 2019
Abstract
This paper investigates the effect of the accruals anomaly on the stock returns in Argentina, Brazil, Chile, Mexico, and Peru. We observe whether the institutional aspects of government quality and rule preference culture affect the abnormal returns from accruals. For this purpose, we applied the Mishkin test proposed by Sloan (1996). We regress the future abnormal return on accruals, size, earnings per share, and market to book for all...
Paper Details
Title
Effects of institutional factors on the accruals anomaly in Latin America
Published Date
Sep 1, 2019
Volume
36
Pages
100269 - 100269
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